(1) A person who, with intent to cheat or defraud a retailer, possesses, uses, utters transfers, makes, alters, counterfeits or reproduces a retail sales receipt or a universal product code label commits a misdemeanor which shall be punished, upon conviction thereof, by imprisonment not to exceed one (1) year, a fine not to exceed Five Thousand Dollars ($5,000.00), or both.
(2) A person who, with intent to cheat or defraud a retailer, possesses fifteen (15) or more retail sales receipts or universal product code labels or possesses a device the purpose of which is to manufacture fraudulent retail sale receipts or universal product code labels commits a felony punishable, upon conviction thereof, by imprisonment not to exceed five (5) years, a fine not to exceed Ten Thousand Dollars ($10,000.00), or both.
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